This page contains CAP closing letters issued since January 1, 2011. Closing letters for audits are posted in
alphabetical order by union, and then in numerical order under the union name. You can find a particular union quickly by
using your browser's “Find” function: in Internet Explorer, select “Find” from the Edit Menu
on the top menu bar. Enter the name or partial name of the union to find in the resulting dialog box and click the
“Find Next” button.

Note: Any obvious omissions of words/phrases from the HTML versions of the letters are due to
redactions.